Municipal Budget Research Articles

Usability of Municipal Performance-based Budgets within Strategic Planning in Slovakia: Perception of Elected Local Representatives

Abstract The article aims to present the concept of performance-based budgeting at the local government level with a focus on its importance for strategic management at the local government level. The original intention of introducing programme budgeting, which is clearly linked to performance management and results, was to improve strategic-oriented public management, in particular by focusing on objectives and using performance information as well as performance measures. Much more attention has recently been paid to the importance and use of performance information and performance measures. Based on case studies, the authors analyse the significance of the performance information provided in the newly established performance budgets of municipalities, while the findings were supplemented by a perception of the current situation in the form of semi-structured interviews with elected representatives of selected local governments. The results of the article seek to highlight the advantages of implementing this concept, the appropriate ways and obstacles often encountered, and important recommendations for improving its use, summarised on the basis of more than a decade of experience since the introduction of this budgetary innovation on the basis of legislation as mandatory budgetary policy instruments in Slovakia for all self-governing regions and local governments in municipalities with more than 2,000 inhabitants. This leads to the conclusion of whether PBB, among other approaches, is an option or a real necessity for today’s economic challenges, but at the same time to the actual need for changes in the methodology of this strategic management tool at the local government level.

Municipal Solid Waste Management and Disposal BMC

Abstract: Solid waste management is a challenge for the cities authorities in developing countries mainly dueto the increasing generation of waste, the burden posed on the municipal budget as a result of the high costs associated to its management, the lack of understanding over a diversity of factors that affect the different stages of waste management and linkages necessary to enable the entire handling system functioning. Bhubaneswar is one such city of Eastern India, having a moderate and unscientific waste management system. This studies attempts to assess the existing state of municipal solid waste management in Bhubaneswar city with the aim of identifying the main obstacles to its efficiency and the prospects for improvisation of the solid waste management system in the city. The existing solid waste management system in the city is found to be inefficient. This paper systematically assesses the obstacles in the existing solid waste management system in city also ties to assess the potential for its improvisation. Keywords: Solid waste management, municipal, developing countries.

Municipal government adaptive capacity programs for vulnerable populations during the U.S. energy transition

The ongoing energy transition, while delivering immense positive societal benefits, also poses specific risks to vulnerable populations. Although municipal governments are uniquely situated to help identify these populations, little is known presently about the role that local governments play in addressing the risks and exposures related to the energy transition. Using a survey of municipal Chief Administrative Officers and secondary data on energy burden and fossil fuel job losses, we evaluate what municipal efforts exist and examine empirically the factors that influence such adaptive capacity efforts using a series of logistic regressions. We find that municipal programs, such as energy bill assistance, weatherization, job training support, and worker financial assistance are not widely pursued, and that perceived vulnerability, rather than actual vulnerability, is associated with municipal adaptive capacity programs. Such programs are typically part of a broader package of other clean energy initiatives. We further find that the provision of adaptive capacity programs is correlated with the size of a municipality's budget for certain types of assistance and with the political orientation of citizens.

Lessons Learned: The Varied Responses of Massachusetts' Local Health Departments During the COVID-19 Pandemic.

Context:Massachusetts' decentralized public health model holds tightly to its founding principle of home rule and a board of health system established in 1799. Consequently, Massachusetts has more local health departments (n = 351) than any other state. During COVID-19, each health department, steeped in centuries of independence, launched its own response to the pandemic.Objectives:To analyze local public health resources and responses to COVID-19.Design:Semistructured interviews and a survey gathered quantitative and qualitative information about communities' responses and resources before and during the pandemic. Municipality demographics (American Community Survey) served as a proxy for community health literacy. We tracked the frequency and content of local board of health meetings using minutes and agendas; we rated the quality of COVID-19 communications on town Web sites.Setting:The first 6 months of the COVID-19 pandemic in Massachusetts: March-August 2020.Participants:Health directors and agents in 10 south-central Massachusetts municipalities, identified as the point of contact by the Academic Public Health Corps.Main Outcome Measures:We measured municipality resources using self-reported budgets, staffing levels, and demographic-based estimates of community health literacy. We identified COVID-19 responses through communities' self-reported efforts, information on town Web sites, and meeting minutes and agendas.Results:Municipalities excelled in communicating with residents, local businesses, and neighboring towns but lacked the staffing and funding for an efficient and coordinated response. On average, municipal budgets ranged from $5 to $16 per capita, and COVID-19 consumed 75% of health department staff time. All respondents noted extreme workload increases. While municipal Web sites received high scores for Accurate Information, other categories (Navigability; Timeliness; Information Present) were less than 50%.Conclusions:Increased support for regionalization and sustained public health funding would improve local health responses during complex emergencies in states with local public health administration.

Participatory budgeting and the pattern of local government spending: Evidence from South Korea

We use a panel of Korean municipalities to examine the impact of participatory budgeting on local government expenditures. We find that participatory budgeting systematically alters the pattern of local spending. Municipalities using participatory budgeting reallocate resources toward more immediate and visible expenditures and away from long-term development expenditure. We also find evidence that participatory budgeting affects the municipal budget by a greater amount than the expenditures directly allocated through participatory budgeting. Our findings indicate that participatory budgeting leads to the reallocation of local public spending by increasing information flows between policymakers and service users.

Innovative pedagogic activity from the standpoint of the ecopsychological approach

The article reveals the results of the empirical verification of the ecopsychological model of the formation of the subject of innovative pedagogic activity. The research sample was made up of pedagogues of municipal budget educational institution ‟Secondary School No. 15” in Vladimir (N = 40), which is a regional innovation platform for the implementation of the innovative project ‟Organisational and psycho-pedagogic conditions for the formation of subjectivity of participants in the educational process”. Innovative pedagogic activity is defined as one contributing to the achievement of a creative level of professional self-determination of a person with the progressive formation of its subjectivity in an organised cultural environment. Interrelations of productive stages of subjectivity and parameters characterising innovative pedagogic activity are revealed – attitude to innovations (r = 0.403), creativity (r = 0.483), openness to new experience (r = 0.412), attitude to complex tasks (r = 0.423). The interrelations of the productive stages of subjectivity and the parameters of the educational environment – ‟dominance” (r = 0.459), ‟coherence” (r = 0.436, ‟activity” (r = 0.481); severity of the integrative organisational and educational model (r = 0.468) allowed us to consider the teaching staff as a collective subject. The obtained results allowed us to conclude that the formation of the subject of innovative pedagogic activity should be considered not from the perspective of the personal potential of the individual, but from the point of view of the formed organisational and educational model of the school, the parameters of the educational environment and managerial competences.

Moral Stress and Moral Agency in Swedish Eldercare

Background: Ageing population, high levels of sick leave among eldercare personnel and financial constraints on municipal budgets impact eldercare. Daily care work is complex and ethical dilemmas are constantly present for eldercare personnel. This project aims to a) identify situations that give rise to moral stress, b) study the relationship between moral stress and moral agency c) explore how moral agency can be fostered in eldercare. The argument underpinning this research project is that ethical dilemmas in the work cause moral stress among staff in eldercare. While much research on moral stress highlights the connection between moral stress and negative effects on health and wellbeing, our focus is on the possible connection between moral stress and moral agency. Moral agency encompasses cognitive capacity, feelings, skills, and actions.
 Methods/Design: This project has a systemic approach to eldercare and interprets eldercare as an advanced system where a range of different skills is required. Participatory action research (PAR) will be used as an overall methodology. Focus-groups and research circles will be conducted with care workers, first line manages and needs assessors. 
 Discussion: An ongoing discussion on relevant knowledge production in research, stresses the importance of participation. This is expressed by concepts such as deliberative democracy, user participation, empowerment, collaboration, follow-up research and citizen dialogue. In our research project we refer to robust knowledge as relevant knowledge that is valid in the eyes of care workers, care municipal needs assessors and first line managers. As the research is performed in collaboration with these three vocational groups, local politicians, and trade unions in three municipalities as well as two educational settings, different sorts of knowledge will be present. This unique stand will show how moral agency, as a response to moral stress, can be the ground for social changes and improve quality of care.

The People's Money: Pensions, Debt, and Government Services

Although not a history of public policy nor budgetary priorities, this volume of collected analyses of governmental services and expenditures deserves scholarly attention for several reasons. First, voters and taxpayers expect accountability of state institutions, and the ability of our principal higher education institutions to interpret and report on governmental functionality is necessary. Second, those same consumers of public information deserve to know the ability of public colleges and universities to transcend seemingly esoteric discourse to engage in debates over public policy. Third, while historians seek to interpret contemporary historical trends, the analyses of social scientists and business professionals offer fertile data. Finally, in Illinois, as political and budgetary mismanagement continues to imperil public sector pensions, interested parties deserve some sense of history.The College of Urban Planning and Public Affairs at the University of Illinois Chicago (UIC) focuses on urban studies, policy, and advocacy, which is reflected in this collection of essays analyzing public policy and budgetary priorities in the contemporary era. Editor Michael A. Pagano, dean of the college, has organized a volume including contributions by not only UIC scholars but leading academics at the University of Texas, Michigan State University, and various policy think tanks. The collected essays focused on the “paradox of fiscal challenges for cities and other local governments in a time of improving economic conditions,” which was the subject of a UIC Urban Forum in the late 2010s, which, considering the parlous financial conditions of the ensuing pandemic period may have become even more dire (p. vii). The state of Illinois, which is featured prominently in the comparative studies of this work, is particularly of interest to not only scholars of state public policy and financial planning but also academics and state employees, including library, museum, and archival workers, whose future retirement plans are affected by contemporary and future political realities.While the discerning reader may be discouraged by a disorganized introduction written by a UIC graduate student, a survey of “white papers” presented at the urban affairs conference offers a view of diverse analyses of the policy issues at hand. The conceptual devise of “people's money,” of course, provides a pejorative view of public sector employment, which suggests that alternative labor schemes might best benefit taxpayers. While reviewing the politics and policies behind the creation of public pensions and their impact on municipal and state budgets, the various authors provide historic, comparative, and reformative ideas. The various essays examine government long-term liabilities, comparative municipal fiscal challenges, benefit-based financing, self-organized collaborative networks, and public pension reforms.While The People's Money is not strictly a historical study and might be considered one of those works published to pad professors’ vitae, it is nevertheless worth more than a casual glance. In the twenty-first century, the question of tax dollars to support public sector employees is a legitimate area of debate. Particularly, in the politicized environment of the present pandemic, American citizens question the role of public health officials, scientists, educators, intellectuals, local officials, and other authority figures. This work, which reflects merely a portion of these urban and public policy scholars and their peers, suggests to a learned audience the complexities of contemporary American life that all of us must contemplate whenever casting our votes.

The Food Police: The White Possessive Securitization of Winnipeg Food Spaces

Grocery shopping is one of the most necessary everyday practices when it comes to being food secure. Food security is frequently spatially imagined along two axes – access and health. I highlight the specific conditions of existence for food insecure citizens in Winnipeg to demonstrate the incommensurability of how food insecurity is imagined and intervened upon, or not, through municipal policy. Drawing on Critical Indigenous Studies scholar Aileen Moreton-Robinson’s theorizations of white possession, I establish a framework of white possessive securitization to interrogate the dynamics between policy, policing, and securitization of space that results in Indigenous people being subjected to multiple modes of policing when grocery shopping. With white possessive securitization, I trace how individual settler citizens operate as self-governing subjects to police Indigenous people in the city while carrying out the aims of white patriarchal sovereignty – to secure private property. I provide three vignettes of the intersections of municipal policy and the policing of food by focussing on municipal budgets, securitization of public-private space, and grocery stores. These vignettes delineate how policing in grocery stores interfere with Indigenous food security and are inseparable from inflated municipal policing budgets, austerity measures that reduce community services, increased surveillance, threats of violence, and the undiscriminating implementation of the rule of law by individual settler citizens who through rationalities of governmentality are the police.

Modified Area-based System in Czech Republic

Tax system in the Czech Republic and offers some specific suggestions for reform. In the long term, their taxation could be maintained. Many politicians not only in the Czech Republic believe that a higher property tax on real estate investments can solve the housing crisis. There are several examples showing that such a solution does not lead to the desired result. In many states, such a tax increase solved a certain "housing crisis". Such a solution is at all sensible and will ultimately not only disadvantage economically the socially weaker, who do not have the resources to get their own place. On the other hand, the overall taxation of investment housing could contribute to increasing revenues of municipal budgets without changing the budgetary allocation of taxes. The inclusion of elements of elementary equality and work with so-called local coefficients, possibly combined with the categorisation of immovable property as established in the Land Registry, appears to be a meaningful key to the solution. On the basis of these two groups or categories, differential taxation can be achieved for a wide range of properties without creating room for discussion about what is and is not an investment apartment [OECD 2010]. But there are two weaknesses in dealing with this, namely policy changes, where the increase in the coefficient is unpopular within local authorities, and that it will be quite different in this area. The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight countries according to statutes. Area-based assessment is more commonly used in rural areas than urban areas, for land than buildings, and with few adjustments. Over half the countries allow some local control [Fischel 2001: 17]. The paper presents an overview of the theoretical and practical experience of both the immovable property taxation forms (area-based and value-based) concerning the different aspects of micro and macroefficiency, equity and the “ability to pay” aspects as well as the fiscal and technical aspects, with the special emphasis on (post)transition economies – new EU members. The EU recommendations in this area, especially concerning the shift of tax burden from (labour) income to property, are pointed out. The comparative analysis of relevant taxation in the EU member countries is presented, pointing out that some of them, which have fulfilled the formal requirement of the recurrent taxes on immovable property introduction, still implement a simpler form – the area-based one. In particular, the article focuses on the definition of the tax system in the Czech Republic, and intentionally on the processing of property taxes. Inheritance, gift and acquisition taxes on immovable property, including their definition and the way in which they are transformed, are mentioned in particular in these property taxes. However, the main objective of the work was to approximate the property tax, in relation to value-based taxation or a modified area-based system. Attention is also focused on defining the pluses and minuses of these taxes, what advantages they are, what advantages they are not, and which of the countries uses which system of taxation. The work seeks to highlight why a system is used within the Czech Republic, including its benefits within the tax system.

Podatek od nieruchomości w państwach Grupy Wyszehradzkiej w ujęciu porównawczym

Real property tax belongs to traditional taxes, often imposed as a local tax. The same applies to V4 countries (Slovakia, Czech Republic, Hungary, Poland), however, the budgetary significance of its revenues differs across these states and so does their approach to its regulation. In this research article, the authors deeper analyse the budgetary significance of the tax in particular V4 states in terms of selected criteria (ratio to GDP, other local taxes, tax and total revenues of local government), and then the legal regulation of the tax applied in these states in the context of its current and potential impact on acquired tax revenues. The data shows that the overall revenues of the tax in comparison with the total revenues of local government do not represent a significant value, however, from the viewpoint of municipal budgets, research on the tax potential is justified as it is the most important local tax in three of the states. We found that the budgetary significance of real property tax differs among the V4 countries with the highest importance in Poland. Based on the legislation analysis, we identified differences among V4 members, with the greatest potential for legislative improvements in the countries with lower tax revenues. The results of the research may create the basis for further research of the tax potential in V4 countries as well as for application practice (besides pro futuro legislative changes, more efficient tax collection and more objective real estate taxation).

Evaluation of cost benefit analysis of municipal solid waste management systems

The rate of municipal solid waste (MSW) generation in developing countries is continuously growing in proportion to the gross national product. Landfilling, incineration, composting, and waste to energy (WtE) have a brief history as management strategies for MSW in India. Economic evaluation via cost benefit analysis (CBA) of MSW is establishing the most appropriate treatment/disposal strategy and it is often a major concern for solid waste management (SWM) policymakers. Thus, this study aims to analyze the municipal solid waste management (MSWM) activities in India’s capital, Delhi, and the CBA of MSWM systems to identify the major problems and limitations involved. Sixty-sixsamples totaling 6,600 kg were collected and analyzed at random from various locations, including the sources of generation, composting plants, and disposal sites. Storage, collection, transportation, and recycling information were gathered from departments such as Municipal Corporation of Delhi (MCD), New Delhi Municipal Corporation (NDMC), Central Pollution Control Board (CPCB), and self-surveys. The total costs of each MSW option were calculated for cost analysis. The results revealed a high organic moisture content, indicating the possibility of composting and bio-methanation, except for waste from commercial, institutional area and restaurants that can be used to develop Refuse Derived Fuel (RDF). It was also revealed that only about 80% of the garbage generated in Delhi is collected. In terms of treatment and disposal, the MCD has proposed additional facilities such as disposal through sanitary landfills with linings, as well as a system for leachate collection and disposal. Furthermore, construction and demolition waste are used in the construction of various pavement components, such as base coarse, surface coarse, and so on. The total social value added by garbage trade operations in Delhi is expected to be INR 358.7 crores (approximately 46.60 million USD) between 2017 and 2020. Recycling saves the municipal budget about INR 17.6 crores (approximately 2.3 million USD per year).

Municipal Stormwater Management Spending in California: Data Extraction, Compilation, and Analysis.

Communities in the U.S. fund stormwater management programs to reduce flooding and improve and protect water quality. Few studies have attempted to quantify municipal storwmater management expenditures. This task is important given efforts to meet increasing water quality standards and develop new revenue sources. The purpose of this study was to evaluate trends in municipal stormwater management expenditures across the state of California. The study identified and compiled publicly-available data on reported stormwater expenditures (spending) and budgets for local governments in California. Data were extracted from annual reports for over 160 public agencies. A standardized rubric of activities was developed and used to create a first-of-its-kind database of municipal stormwater budgets and expenditures. The results indicated that there is over $700 million in annual municipal stormwater spending, but this total does not represent all spending due to gaps in publicly-available data. Counties and flood control districts often have the largest total expenditures in a region, but in aggregate cities reported more spending statewide. Available data are not sufficient to adequately evaluate whether current spending meets regulatory requirements. Additionally, publicly-available data are inconsistent across geographic regions regulated by different agencies. The analysis offers a template for improved cost reporting of stormwater programs in U.S. municipalities, which can help answer key questions such as the sufficiency of current funding. Future research can use the method to evaluate spending in other states and regions, evaluate trends over time to improve outcomes, and refine the spending categories based on examples from other states.

The role of information and communication technology (ICT) on the transformation of municipalities into smart cities for improved service delivery

To improve the delivery of services, municipalities in South Africa are implementing information and communication technology (ICT) initiatives. The use of digitalization thus demands municipalities to introduce e-government services. With adequate resources and training, some municipalities also aim to advance their status as smart cities. However, However, not all municipalities are equipped to operate ICT-based services. The article aims to explore this situation in the City of Ekurhuleni Metropolitan Municipality (herein referred to as CoE). The article is qualitative in nature and the data collected is analyzed descriptively. The article utilizes the triangulation of data (document review, literature review, interview) to strengthen validity and reliability in the research process. The findings explore the challenges related to leadership in the municipality that requires a willingness to adopt, adapt and implement ICT initiatives for smart governance; ICT infrastructure that requires a municipality to allocate adequate budget to smart governance platforms, training of employees to equip them to operate digitalized processes, to state a few. Overall, the study considers the status and implementation levels of ICT and smart governance in the CoE to be unsatisfactory and requires policy recommendations for effective realization to become a smart city. The article offers policy recommendations emphasizing incorporating ICT in municipal budgets to invest in digital infrastructure.

Following the money: an analysis of financial transfers from the municipality of Rio de Janeiro, Brazil to social health organizations

This article analyzed the activity of Social Health Organizations (OSS) in the Brazilian Unified National Health System (SUS) and the use of management contracts and contract addenda as instruments of privatization. The article aimed to understand the processes that legitimize privatization, based on quantification of the amounts transferred through management contracts and contract addenda to organizations that signed contracts with the Rio de Janeiro Municipal Health Department, Rio de Janeiro, Brazil, from 2009 to 2018. A descriptive, exploratory, mixed-methods study was developed to analyze the amounts transferred to the OSS. The study used secondary public data available on the Health Department's websites and other official documents. A total of 268 documents were identified, 61 of which were contracts and 207 addenda, related to 15 institutions. The funds transferred to these organizations totaled BRL 15.94 billion (USD 2.9 billion). The OSS that received the most public funds was IABAS (Institute of Primary and Advanced Health Care), with a total of BRL 4.021 billion (USD 731 million). In 2014, Rio de Janeiro's total health budget was approximately BRL 4 billion (USD 727 million), of which BRL 2.5 billion (USD 455 million) was transferred to OSS, representing 62% of the municipal health budget. The data show that management contracts and contract addenda serve as instruments for privatization of the SUS. This privatization does not employ the conventional model but a functional and fluctuating one.

Directions for improving planning of educational organizations actions for prevention of critical situations

Then the improvement of planning can be understood as a change in the way of achieving the goal, based on a more careful consideration of the conditions for its implementation and the resources available at the same time. The article analyzes the current state of planning of actions of educational organizations for the prevention and liquidation of emergency situations, substantiates the relevance of its improvement. The search for possible directions for improving the planning of actions of educational organizations for the prevention and liquidation of emergency situations was carried out in relation to state and municipal educational organizations and is limited by the framework of legislation in force in the Russian Federation.The implementation of the directions justified in the article for improving the planning of actions of educational organizations for the prevention and liquidation of emergency situations can provide a significant improvement in the quality of working out planned documents. The proposals aimed at realizing the rights of educational organizations to receive additional funding for emergency prevention measures from municipal and regional budgets are also substantiated.The article is based on the interim results obtained this year as part of the research work: «Management of regional education systems in emergency and crisis situations, development of draft regulations and methodological support».

Canada's professional fire fighters are on the front lines of the battle against climate change

Canada's professional fire fighters are on the front lines of the battle against climate change Sean McManus (bio) Climate change is real and Canada's professional fire fighters are on the front lines protecting Canadians from its threats every day. From raging wildfires to devastating floods and severe weather events, climate-driven emergencies are increasing across Canada, putting Canadians' lives and property at increased risk and adding pressure to already-strained fire departments and their personnel. Canada is a country of vibrant, fast-growing cities surrounded by some of the most beautiful natural landscapes in the world. In most areas, this means forests that pose the threat of wildfire and lakes and rivers that have the potential to flood; two seemingly opposite dangers that imperil millions of Canadians who live in areas prone to these threats. While cold, snowy winter weather grips the majority of Canada for five months of the year or more, our summers are increasingly hot and dry, with sweltering temperatures and extreme weather events becoming more common, and more severe. Whether it's a wildfire, a flood or any other emergency, unionised professional fire fighters represented by the IAFF are first on scene in 192 cities and towns across Canada. Our 26,000 Canadian members are a highly-skilled and dedicated group of men and women who are their cities' first line of defence against virtually any emergency. As the saying goes, fire fighters are 'who you call when you don't know who to call'. But how prepared are Canada's cities and their fire departments for the growing threats posed by climate-driven disasters, at a time when too many cities fail to meet the NFPA 1710 Standard for safe deployment and too many municipal fire department budgets are already failing to increase in step with population growth and booming construction? If cities are falling behind when it comes to basic fire protection, how prepared are they for large-scale disasters? An IAFF survey of local fire fighter union leaders from 117 urban Canadian fire departments in 2020 revealed a troubling gap in the nation's preparedness against wildfires, focusing on what are called Wildland-Urban Interface (WUI) areas. Our survey found: ■ Almost three quarters of the respondents indicated their fire department's coverage area includes zones in which they would be required to protect structures in the event of a wildland fire. ■ The same number, almost three quarters, indicated their city is growing into, or has the potential to grow into, WUI areas. ■ Almost 63 percent described the quality and amount of WUI-specific response training they have as either poor or none. Only a handful described their training as either good or excellent. ■ Only a quarter of respondents indicated they had received WUI-specific response training in the past two years, and 40 percent have received training within the last five years. Many indicated their last training was more than five years ago, while 32 percent said they have never had any WUI-specific response training at all. Wildfire and the danger it poses to Canadian cities whose suburbs are sprawling into more and more remote areas is a prime example of a growing threat due to climate change, but it's not the only one that needs attention, and resources. Does the answer to better protecting Canadians from climate change disasters lie in advocacy at the municipal level, or should other levels of government-provincial or federal–take lead roles in protecting Canadians from the effects of climate change? These are important questions that need timely answers. The best scenario would be for all levels of government to recognise the need to allocate proper attention– and capital–to mitigating the growing number and severity of climate change disasters in Canada, including a recognition that fire fighters are first responders to climate change disasters and their unions are key stakeholders not just when to comes to fire fighter safety but also public safety, the two going hand in hand. The needs are varied and they include training, resources and increased frontline personnel levels to safely and effectively protect Canadians–and Canada's critical infrastructure-in the climate change era. West Coast...

ДИНАМИКА СОСТОЯНИЯ МУНИЦИПАЛЬНЫХ БЮДЖЕТОВ ДАЛЬНЕВОСТОЧНЫХ СУБЪЕКТОВ ФЕДЕРАЦИИ ЗА ГОДЫ РЕФОРМЫ

In the work, the author reveals the predominance of low financial independence of urban and municipal budgets of the Far East districts, against the background of a decrease in the possibility of free disposal of budgetary resources for all types of municipalities for the entire period of local government reform.

Актуальные вопросы налогового администрирования

Taking into account the trends in the development of public relations, which are characterized by the active introduction of digital technologies, crisis phenomena in the economy, budget deficit, low provision of municipal budgets, etc. It is relevant to analyze the theoretical aspects of tax administration, as well as trends and ways of its development, taking into account international experience. The analysis of approaches to the interpretation of the concept of "tax administration" allowed us to conclude that this category is a system of tax relations management in order to ensure timely and full receipt of tax and other mandatory payments to the budget system with optimal costs for taxpayers. In order to characterize tax administration as a scientific category, the paper analyzes such categories as subject, object, goals, objectives and principles of its implementation. The determination of the essential characteristics of these categories will allow us to further develop a model of tax administration to assess its effectiveness. The analysis of the main trends in the development of tax administration, which are manifested in the introduction of information technologies into the system of control over the turnover of goods at all stages, from production (import) to their final sale, reducing the costs of business entities for the transfer of mandatory payments through the development of electronic document management, the development of a tax monitoring system, the creation of legal bases for the introduction of customs monitoring, etc.

Formation of a system of indicators for evaluating the effectiveness and financial stability of municipal budgets

Formation of a system of indicators for evaluating the effectiveness and financial stability of municipal budgets